1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxpayers Can Deduct Donations for Scientific Research and Rural Development Under Section 80GGA; Cash Limit Applies</h1> Section 80GGA of the Income Tax Act provides deductions for donations made to specified institutions for scientific research or rural development. This deduction is available to taxpayers without business or professional income. Payments can be made by cash, cheque, or draft, but cash donations exceeding 2,000 (from AY 2021-22) are not deductible. Eligible donations include those to approved scientific, social science, or rural development institutions, public sector companies, or notified funds. Deductions are based on verified information and require the donee to file a donation statement. Contributions remain deductible even if the institution's approval is later withdrawn.
TaxTMI 
TaxTMI 
